https://www.taxtmi.com/caselaws?id=429710 Prior approval under section 153D does not curtail the Principal Commissioner's independent revisional power under section 263, so the jurisdictional challenge on that basis failed. However, a revision order that both quantifies the proposed addition and simultaneously directs the Assessing Officer to conduct further enquiry is internally inconsistent and cannot stand in law. The revisional order was therefore set aside to that extent and the matter was remitted for fresh consideration after hearing the assessee. en-us Tue, 01 Nov 2022 00:00:00 +0530 Wed, 02 Nov 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429710 Prior approval under section 153D does not curtail the Principal Commissioner's independent revisional power under section 263, so the jurisdictional challenge on that basis failed. However, a revision order that both quantifies the proposed addition and simultaneously directs the Assessing Officer to conduct further enquiry is internally inconsistent and cannot stand in law. The revisional order was therefore set aside to that extent and the matter was remitted for fresh consideration after hearing the assessee. Case-Laws Income Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429710